随着国家相继颁布各项与会计相关的规章制度,会计体制越来越健全,尤其是特别关注事业单位会计制度的执行。虽然中小学校是培养人才的摇篮,可是会计工作同样重要。然而,中小学校在执行会计制度过程中依然存在诸多问题,导致学校会计工作未能有效开展。本文针对当前中小学校会计执行情况展开分析,分析执行过程中存在的问题,并提出促进会计制度执行的策略,从而确保中小学会计制度良好执行。 With the promulgation of various accounting-related rules and regulations successively by the state, the accounting system has become more and more sound, with particular attention paid to the implementation of the accounting system in public institutions. Although primary and secondary schools are the cradle of personnel training, accounting work is equally important. However, there are still many problems in the implementation of the accounting system in primary and secondary schools, resulting in the failure to effectively carry out school accounting. This article analyzes the implementation of the current primary and secondary accounting, analysis of the problems in the implementation process, and put forward strategies to promote the implementation of the accounting system, so as to ensure the sound implementation of the primary and secondary accounting system.